International VAT Guides – Democratic Republic of Congo

VAT rates in Democratic Republic of Congo 

How much is VAT in Democratic Republic of Congo? 

The Democratic Republic of Congo VAT regime is a modern system, with different VAT rates in place. It is preparing for a major overhaul of the indirect tax regime to align with globally best practices when it comes to taxing digital service providers, and related platform operators. 

The General Directorate of Taxes, that is operating under the supervision of the Ministry of Finance, is the primary institution responsible for governing tax frameworks and implementing tax legislation, developed in cooperation with other authorities or independently. 

The VAT framework is established primarily under the provisions of the General Tax Code, the VAT Ordinance – Law , and Decrees issued by the Ministry of Finance. 

VAT threshold in Democratic Republic of Congo

The VAT Democratic Republic of Congo developed a new regulatory framework for digital service providers. The new regime will come into force from July 1, 2026. The new regime shall be applicable for both, domestic and foreign service providers.

The rules for VAT threshold in Democratic Republic of Congo for non-resident digital services providers should be the same ones that are applicable for domestic businesses. 

VAT registration threshold for resident businesses: CDF 80.000.000,00

VAT Taxable Activities in Democratic Republic of Congo

Types of taxable activities that mandate VAT registration:

• Supply of goods and services for consideration;
• Supply of consultancy and professional services by non-resident providers
• Exports;
• Imports of goods and services; 

Tax Representative in Democratic Republic of Congo 

Non-resident providers of digital services should acquire service of local tax agents for VAT registration, and VAT compliance in general. 

Tax registration

Non-resident providers of digital services or intermediation platforms should for tax registration purposes use the services of local tax agents. There is no simplified registration system, and there is no mention of mandatory registration. The system is being developed, and soon it will come into force with specific requirements. 

VAT on Electronically Supplied Services in Democratic Republic of Congo 

Digital Services 

Currently, there is no specifically designated framework for non-resident providers of digital services. The general tax rules state that foreign service providers should acquire the services of local tax agents for VAT requirements. 

When non-resident service providers don’t register for VAT via a local tax agent, the customer bears the accountability for VAT. If the customer fails to collect and remit tax, it could be financially fined on top of the obligation to remit undeclared tax. 

The Ministry of Digital Economy issued a Decree on March 11, 2026, that sets the establishment of the new regulatory framework for certain providers of digital services. The decree establishes a new compliance system for digital service providers. 

The rules apply both to domestic and foreign remote service providers. Under the new framework, accountable providers should prepare mandatory documentation, which will later be submitted to the responsible authorities, to get permission to enter into the digital space of the Democratic Republic of Congo. 

Practically, foreign digital service providers need to have a formal authorization to provide their B2C or B2B digital services to local customers. The preparation period and related submission of documentation should be finalized before July 1, 2026. 

From July 1, 2026, the responsible authorities could penalize accountable digital service providers that haven’t obtained a state license to supply remote services to local customers. 

This Decree is part of the Digital Code, which was enacted previously, and on which is established the framework for digital service providers. 

A maximum of 30 days is allotted for processing applications, while the minister has 15 days to make a decision.

The authorization, granted for a renewable five-year period, imposes strict obligations on operators, particularly regarding system security, data protection, and service continuity. Any violation may result in penalties ranging from fines to the withdrawal of the authorization.

How much is VAT in Democratic Republic of Congo for Electronically Supplied Services?

VAT rate Democratic Republic of Congo for remote services is 16%. 

Taxable Digital Services in Democratic Republic of Congo

The following types of digital services are taxable:

• Audio and video streaming services 
• SaaS services
• Intermediation platform services
• Payment facilitation services
• Cloud computing services and storage

Marketplace and Digital Platform Operators’ Rules

There are no special VAT Democratic Republic of Congo  rules for digital platform operators. General rules from the tax code, and VAT-ordinance apply to registered digital service providers. 

Invoicing Rules

There are no special invoicing rules for non-resident digital service providers. General invoicing rules should be followed. 

Foreign Currency Invoice in Democratic Republic of Congo  

In most cases, issuing an invoice in a foreign currency is permitted. 

VAT Returns in Democratic Republic of Congo

Simplified Return

There is no simplified return for non-resident digital service providers. 

VAT Return

Penalties for late reporting and omitted declarations 

Penalties for VAT Non-Compliance:

Late Registration(general VAT regime): A taxable person who fails to register within the prescribed time is liable to pay a fine of CDF 500,000.

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